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HECK v. WALTERS

No. 73-2574.

523 F.2d 23 (1975)

John R. HECK et al., Plaintiffs-Appellants, v. Johnnie WALTERS et al., Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

April 23, 1975.

Attorney(s) appearing for the Case

Morris Sankary, San Diego, Cal., for plaintiffs-appellants.

Daniel F. Ross, Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees.

Before GOODWIN, WALLACE and SNEED, Circuit Judges.

OPINION

PER CURIAM:

Charging violation of their constitutional rights resulting from seizure of personal property pursuant to a federal tax lien, John R. Heck and his wife, Albertine, sought damages against various Internal Revenue Service personnel. The district court dismissed the action and the Hecks appealed. Even viewing the facts, as we must, in a light most favorable to the Hecks (United States v. Diebold, Inc., 369 U.S. 654

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